Wordpress Plugins - Triggering Physical Nexus

[andrew_johansen]

Let’s say I have physical nexus in New York.

My Wordpress website uses a plugin created by a company based in Utah.

Will the use of that plugin make me have physical nexus in Utah?

[DaveF1006]

If you are asking where your tax home is, it will remain in New York because this is where you are physically present.

[SundayInSalem]

A New York resident is taxed on income earned anywhere. Additionally, you may have to pay sales tax in other states if you sell products and/or services outside New York or receive commissions, have affiliates or perform certain other activities in a state besides New York.

Your post does not say whether you sell a product or service. Not all goods or services are subject to tax and most states have de minimis levels for casual sellers.

The Sales Tax Institute has a Remote Seller Nexus Chart that lists thresholds in various states along with various types of nexus — click through, affiliate, marketplace and economic — and an explanation.

[ThomasM125]

I think what you may be asking is if you need to file a tax return in Utah by virtue of your income being associated with that state. Your income from Utah would have to be from sources within Utah to require you to file a tax return there as a non-resident, and would typically consist of the following types of income:

   -  Income from real or tangible personal property (rent income)

   -  Income from personal services performed in the state

   -  Lottery or gambling winnings

   -  Ownership interest in an unincorporated business active in the state

Also, some states, like New York, will tax you as a non-resident if you telecommute for your own convenience. For example, your employer would allow you to work in New York, but you choose to work from your home in New Jersey.

So, if you are not physically present in Utah performing the duties of your job, and you don't own rental property there, you would not normally be taxed by that state.

@andrew_johansen 

[Edited 1/13/22 at 11:28 PST]